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Federal gift tax
| Глоссарий экономических терминов |
A federal tax imposed on assets conveyed as gifts to individuals.
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Individual, английский
Физическое лицо
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Penalty tax, английский
A federal tax that can be applied if a plan holder does not meet certain requirements when making withdrawals from a tax-advantaged retirement plan (for instance, if the plan holder has not reached age 59-1/2). this penalty tax is owed in addition to any income taxes due.
Mortgage interest deduction, английский
A federal tax deduction for interest paid on a mortgage used to acquire, construct, or improve a residence.
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